Line 31260 – Canada employment amount

Note: Line 31260 was line 363 before tax year 2019.

If you reported employment income in 2020, you can claim on line 31260 of your return, whichever is less:

  • $1,245
  • the total of the employment income you reported on line 10100 and line 10400 of your return


All income reported at lines 10100 and 10400 is eligible for the Canada employment amount.

The Canada employment amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector.

Self-employed individuals are not eligible to claim this amount.


Joe is a cook and he received $35,000 of employment income in 2020 which he reports on line 10100 of his tax return. He can claim $1,245, the maximum amount, on line 31260 of his return.

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